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Trusted Tax Counsel

Bracewell has one of the nation’s leading tax practices. Our tax lawyers, who are recognized in the top tiers in Chambers USA and Legal 500 US, have decades of experience providing federal, state and international tax advice on the structuring and documenting of large and complex business transactions, including public and private company mergers and acquisitions, dispositions, private equity investments, joint ventures and capital markets offerings. Our tax lawyers work closely with the firm’s transactional lawyers to provide comprehensive legal advice, with an eye toward optimizing business transactions and after-tax returns.

We are familiar with the tax considerations relevant to c-corporations, s-corporations, partnerships, master limited partnerships (MLPs), real estate investment trusts (REITs), trust and sovereign entities. Our tax team also provides advice on private investment funds, distressed situations/bankruptcies, corporate transactions and international transactions, particularly within the energy industry.

We regularly handle tax issues arising in transactions across the energy value chain, including upstream and midstream oil and gas, oil field services, power generation and transmission, carbon capture utilization and sequestration (CCUS) and renewable energy projects. Our understanding of the energy industry, including its unique tax issues and practices, makes us the go-to firm for Apache Corporation, HPS Investment Funds, Kinder Morgan, Phillips 66 and other industry leaders.

Recognition for Excellence

Our tax lawyers are nationally recognized by independent rankings organizations, including Chambers USA and Legal 500 US.

  • Chambers USA – New York: Tax; Texas: Tax
  • Legal 500 US – Taxes: Non-contentious
  • U.S. News – Best Lawyers – National Tax Law (Tier 1), Austin Tax Law (Tier 1), Houston Tax Law (Tier 1), Seattle Tax Law (Tier 1)

Bracewell can always be counted on in complex and sophisticated matters.

Chambers USA, 2023

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Market-Leading Transactions

We provide tax advice on a range of complex transactions.

  • Arroyo Energy Investment Partners, LLC in its acquisition of Mesa Solutions, a leading distributed power generation solutions company based in Loveland, Colorado
  • Chevron USA Inc. in its capacity as the operator of the Bayou Bend carbon capture and sequestration project located along the Texas Gulf Coast
  • Competitive Power Ventures in the acquisition of the Canton Mountain, Saddleback Ridge, Spruce Mountain and Beaver Ridge wind projects in Maine from Patriot Renewables
  • Drilling Tools International in the business combination with ROC Energy Acquisition Corp., a special purpose acquisition company, that resulted in DTI becoming a US publicly listed company
  • Entergy Corporation in negotiating a CCUS offtake agreement for Entergy Louisiana’s Lake Charles Power Station, a 994-MW combined-cycle power plant in Westlake, Louisiana
  • Invenergy LLC in the build-transfer sale of a wind energy generating facility in Atchison County, Missouri, with a total capacity of up to 300 MW, to Ameren Missouri
  • Kinder Morgan, Inc. in the sale of a 25.5 percent interest in Elba Liquefaction Company, L.L.C. to an undisclosed financial buyer for approximately $565 million
  • King Ranch Inc. in connection with a 106,000-acre lease in Kleberg County, Texas, to oil giant Occidental to support the world’s largest direct air capture project dedicated to carbon dioxide sequestration